Ferdowsi University of Mashhad, Faculty of Economics and Business Administration, Azadi Square, Vakilabad Bolvard, Mashhad City, Khorasan Razavi Province, Iran
Ali Mohammadi
Department of Accounting, Zanjan Branch, Islamic Azad University, Zanjan, Iran
Parisa Taherzadeh Esfahani
Department of Accounting, Islamic Azad University, Zanjan Sciences & Research Branch, Iran